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ACCOUNTING STUDY PROGRAM

CURRICULUM

1. DEPARTMENT IDENTITY

1 NAME : ACCOUNTING
2 LEVEL : BACHELOR
3 LICENCE : 2459/D/T/K-IV/2009
4 EXPIRED : 12 Juni 2013
5 ACCREDATION NUMBER : 003/BAN-PT/AK-XIII/S1/V/2010
6 EXPIRED : 14 Mei 2015
7 HEAD OF DEPARTMENT : Dr.Sumarno Zain,SE.,Ak.,MBA

2. INTRODUCTION
The age of free trade and the interdependence of national economies are now with
us. Many of the largest companies in the world often do more of their business in foreign
lands than in their home country. Companies now access not only their home capital
markets for financing but others as well. As this globalization takes place, companies are
recognizing the need to have one set financial reporting standard. For globalization to be
efficient, what is reported for a transaction in Beijing should be reported the same way in
Paris, New York, or London. A revolution is therefore occurring in financial reporting.
Accounting is the universal language of business. One noted economists and politician
indicated that the single-most important innovation shaping capital markets was the
development of sound accounting principles. Accountant plays important role in the
preparation of financial reports which is used by different user in their decision making
process. Users of these financial reports include investors, creditors, managers, unions and
government agencies.
President University as a higher education institution, realize that and therefore try
to design a curriculum that will produce a professional accountant who is able to compete
in the global challenge. With the three concentration programs, Accounting Study
Program, as part of Economics Faculty President University, also develop student-
centered learning program that will make easier for students to learn more about

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Accounting Study Program 1
accounting and its profession. The concentration programs are Auditing, Management
Accounting and Taxation.
Providing accurate financial pictures of business activities-the primary activity of
an accountant-is an instrumental activity, because it offers an indispensable service to
those who need that information to engage in financial decision making. And a
professional accountant has to be prepared for that. By studying accounting in President
University, students will have more skill and knowledge to become a professional
accountant.

3. VISSION
To be a reputable accounting study program with global perspective
4. MISSION
To produce professional accountants with entrepreneurial spirit paradigm
To conduct high quality research and community service
To develop cooperation with the business world
5. GOAL
Trains and educate student on the principle of accounting, audit, taxation, and any field
related to the provision of financial information and management information, and also to
create an accountant who has competencies and knowledge in accordance with the field.
6. TARGET
To create graduates who have professional certification according to their major
for example : CMA,CPA,BAP ( local certification )
To increase number of students in five years by maintaining our quality
To produce graduates who able to works in a big company ( multi national
company )

7. CONCENTRATION COURSE

A. Auditing Concentration :

In the Auditing concentration, students are prepared to become auditors, a public


accountant that has duty to attest to the fairness of financial statements and has special
responsibilities to the public. Because of his special responsibilities to the public, so
students who take this concentration have to learn about: psychology of Audit, Computer-
based Auditing, Operational Audit, Risk-based Audit, Auditing Seminar.

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B. Management Accounting Concentration :

A management accountant or financial accountant works for a particular


company, either as the chief financial officer or controller, as a line accountant performing
any number of possible tasks, or even as a consultant doing specific job that contribute to
the companys financial picture. This profession has the duty to portray the firms
financial picture as correctly and truthfully as possible, even if it is detrimental to the
company. So, students who take this concentration have to learn about: Investment
Analysis, Strategic Cost Management, Risk Management, Strategic Budgeting and
Performance Measurement System and Management Accounting Seminar.
C. Taxation Concentration

Taxation is the human invention that centralizes the sharing of the expense of
performing government function in a fair and equitable manner. In this concentration,
students have to be familiar with any government regulations about tax and learn some
important subjects for example: Income Tax, Other Tax, International Tax, Tax Auditing,
Tax Management.

8. GRADUATES PROFILE

The Carrier Path of Accounting Profession :

Public Accountant (External Auditor)

Internal Auditor

Cost Accounting Staff / Officer / Manager

Compensation and Benefit Officer/ Manager

Tax Officer and Tax Consultant

Chief of Financial Officer

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9. COMPETENCY BASED COURSE STRUCTURE

Goal Competency Course


1. Core 1. Auditing:

Psychology of Audit
Operational Auditing
Risk Based Auditing
Auditing Seminar
Computer Based Auditing
2. Management Accounting:

Investment Analysis
Strategic Cost Management
Strategic Budgeting and
Performance Measurement
System

Management Accounting
Seminar
Risk Management
3. Taxation

Income Taxes
Other taxes
International Taxes
Tax Auditing
Tax Management
2. Supporting 1. State philosophy & Citizenship
2. Religion
3. Indonesian Language
4. English 1
5. English 2
6. English 3
7. English 4

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8. Leadership
9. Entrepreneurship
10. Logics & Critical Thinking
11. Cultural Diversity
12. Business Communication
13. Principles Of Management
14. Business Math & Statistic
15. Economics
16. Principles of Accounting 1
17. Management Information System
18. Organization Behavior
19. Intro to Business & Marketing
20. Production and Operation
Management
21. Principles of Accounting 2
22. Strategic Management
23. Research Method
24. Accounting System
25. Advanced accounting 1
26. Advanced accounting 2
27. Auditing 1
28. Auditing 2
29. Cost And Management Accounting
30. Taxation 1
31. Taxation 2
32. Intermediate Accounting 1
33. Intermediate Accounting II
34. Financial Management
35. Financial Management Analysis
36. Management Control System
37. Accountant Professional Ethics
38. Public Sector Accounting
39. Accounting Theory
40. Accounting Information System
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41. Internship
42. Thesis

10. GROUP BASED COURSE STRUCTURE

Group
No. Code Course Cr
Core Ins
1 PUS 1 0 01 3 State Philosophy and Citizenship 3
2 PUS 1 0 02 3 Indonesian Language 3
3 PUS 1 0 03 3 Religions 3

1 PUS 1 0 04 3 English 1 3
2 PUS 1 0 05 3 English 2 3
3 PUS 1 0 06 3 English 3 3
4 PUS 1 0 07 3 English 4 3

1 PUS 1 0 08 3 Leadership 3
2 PUS 1 0 09 3 Entrepreneurship 3
3 PUS 1 0 10 3 Cultural Diversity 3
4 PUS 1 0 11 3 Logic and Critical Thinking 3

1 PUS 1 0 12 6 Internship 6

2 PUS 1 0 13 6 Thesis 6

1 ACC 1 0 01 3 Business Communication 3


2 ACC 1 0 02 3 Principles of Management 3

1 ACC 1 0 03 3 Business Math & Statistic 3


2 ACC 1 0 04 3 Economics 3
3 ACC 1 0 05 3 Principles of Accounting 1 3
4 ACC 1 0 06 3 Management Information System 3
5 ACC 1 0 07 3 Organization Behaviour 3
6 ACC 1 0 08 3 Intro to business 3
7 ACC 1 0 09 3 Production and operation Management 3
8 ACC 1 0 10 3 Principles of Accounting 2 3
9 ACC 1 0 11 3 Strategic Management 3
10 ACC 1 0 12 3 Research Method 3
11 ACC 1 0 13 3 Accounting System 3
12 ACC 1 0 14 3 Advanced Accounting 1 3
13 ACC 1 0 15 3 Advanced Accounting 2 3

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14 ACC 1 0 16 3 Auditing 1 3
15 ACC 1 0 17 3 Auditing 2 3
16 ACC 1 0 18 3 Cost and management Accounting 3
17 ACC 1 0 19 3 Taxation 1 3
18 ACC 1 0 20 3 Taxation 2 3
19 ACC 1 0 21 3 Intermediate Accounting 1 3
20 ACC 1 0 22 3 Intermediate Accounting 2 3
21 ACC 1 0 23 3 Financial Management 3
22 ACC 1 0 24 3 Financial Management Analysis 3
23 ACC 1 0 25 3 Management Control System 3
24 ACC 1 0 26 3 Accountant Professional Ethics 3
25 ACC 1 0 27 3 Public Sector Accounting 3
26 ACC 1 0 28 3 Accounting Theory 3
27 ACC 1 0 29 2 Accounting Information System 2

1 ACC 1 1 30 2 Psychology of Audit 2


2 ACC 1 1 31 3 Operational Auditing 3
3 ACC 1 1 32 3 Risk Based Auditing 3
4 ACC 1 1 33 3 Auditing Seminar 3
5 ACC 1 1 34 3 Computer Based Auditing 3

1 ACC 1 2 35 2 Investment Analysis 2


2 ACC 1 2 36 3 Strategic Cost Management 3
Strategic Budgeting and Performance
3 ACC 1 2 37 3 3
Measurement System
4 ACC 1 2 38 3 Management Accounting Seminar 3
5 ACC 1 2 39 3 Risk Management 3

1 ACC 1 3 40 3 Income Taxes 3


2 ACC 1 3 41 2 Other taxes 2
3 ACC 1 3 42 3 International Taxes 3
4 ACC 1 3 43 3 Tax Auditing 3
5 ACC 1 3 44 3 Tax Management 3

11. ELEMENT BASED COURSE STRUCTURE

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Element Course
Mata Kuliah Keahlian dan 1. English 1
Ketrampilan (MKK) 2. English 2
3. English 3
4. English 4
5. Business Communication
6. Business Math and Statistics
7. Intro to Business
8. Economics
9. Management Information System
10. Principles of Management
11. Production and Operation
Management
12. Accountant Profesional Ethics
13. Research Method
Mata Kuliah Berkehidupan 1. Logics and Critical Thinking
Bermasyarakat (MBB) 2. Culture Diversity
3. State Philosophy & Citizenship
4. Religion
5. Indonesian Language
6. Leadership
Mata Kuliah Keahlian Berkarya 1. Principle of Accounting 1
(MKB) 2. Taxation 1
3. Principles of Accounting 2
4. Cost and Management Accounting
5. Taxation 2
6. Accounting Systems
7. Intermediate Accounting 1
8. Financial Management
9. Intermediate Accounting 2
10. Accounting Information Systems
11. Financial Statement Analysis
12. Accounting Theory
13. Advance Accounting 1
14. Auditing 1
15. Income Tax
16. Management Control System
17. Strategic Management
18. Public Sector Accounting
19. Advance Accounting 2
20. Auditing 2
21. Operational Auditing
22. Risk Based Auditing
23. Strategic Cost Management
24. Strategic Budgeting and Performance
Measurement System
25. Other Taxes
26. International Taxes
27. Auditing Seminar
28. Computer Based Auditing
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29. Management Accounting Seminar
30. Risk Management
31. Tax Auditing
32. Tax Management
33. Thesis
Mata Kuliah Perilaku Berkarya 1. Organization Behavior
(MPB) 2. Entrepreneurship
3. Psychology of Audit
4. Internship 1

12. Course Category


a. University Core: 45 credits
b. Major Core: 88 credits
c. Concentration Core: 12 credits

13. Course Distribution

Odd Short Even Odd Short Even Odd Short Even Odd
No. Code Subject sks I II III IV V VI VII VIII IX X
18 12 18 21 11 17/18 24/23 12 6 6
State philosophy &
1 PUS10013 3
Citizenship
2 PUS10023 Religion 3
3 PUS10033 Indonesian Language 3

1 PUS10043 English 1 3
2 PUS10053 English 2 3
3 PUS10063 English 3 3
4 PUS10073 English 4 3

1 PUS10083 Leadership 3
2 PUS10093 Entrepreneurship 3
Logics & Critical
3 PUS10103 3
Thinking
4 PUS10113 Cultural Diversity 3

1 PUS10126 Internship 6
1 PUS10136 Thesis 6
1 ACC10013 Business Communication 3
Principles Of
2 ACC10023 3
Management

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1 ACC10033 Business Math & Statistic 3
2 ACC10043 Economics 3
Principles of Accounting
3 ACC10053 3
1
Management Information
4 ACC10063 3
System
5 ACC10073 Organization Behavior 3
Intro to Business &
6 ACC10083 3
Marketing
Production and Operation
7 ACC10093 3
Management
Principles of Accounting
8 ACC10103 3
2
9 ACC10113 Strategic Management 3
10 ACC10123 Research Method 3
1 ACC10133 Accounting System 3
2 ACC10143 Advanced accounting 1 3
3 ACC10153 Advanced accounting 2 3
4 ACC10163 Auditing 1 3
5 ACC10173 Auditing 2 3
Cost And Management
6 ACC10183 3
Accounting
7 ACC10193 Taxation 1 3
8 ACC10203 Taxation 2 3
Intermediate Accounting
9 ACC10213 3
1
Intermediate Accounting
10 ACC10223 3
II
11 ACC10233 Financial Management 3
Financial Management
12 ACC10243 3
Analysis
Management Control
13 ACC10253 3
System
Accountant Professional
14 ACC10263 3
Ethics
15 ACC10273 Public Sector Accounting 3
16 ACC10283 Accounting Theory 3
Accounting Information
17 ACC10292 2
System

1 ACC11302 Psychology of Audit 2


2 ACC11313 Operational Auditing 3
3 ACC11323 Risk Based Auditing 3
4 ACC11333 Auditing Seminar 3
5 ACC11343 Computer Based Auditing 3

1 ACC12352 Investment Analysis 2

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Strategic Cost
2 ACC12363 3
Management
Strategic Budgeting and
3 ACC12373 Performance 3
Measurement System
Management Accounting
4 ACC12383 3
Seminar
4 ACC12393 Risk Management 3

1 ACC13403 Income Taxes 3


2 ACC13412 Other taxes 2
3 ACC13423 International Taxes 3
4 ACC13433 Tax Auditing 3
5 ACC13443 Tax Management 3

Total sks for each semester 18 12 18 21 11 17/18 24/23 12 6 6

14. COURSE DESCRIPTION

UNIVERSITY CORE

a. University Core ( General Subject )

STATE PHILOSOPHY AND CITIZENSHIP


This course covers the principles of Pancasila, UUD 1945, pattern of thought, primary of
Pancasila amidst Liberalism and Socialism, as well as its implementation in actual society. the
principles of citizenship, nationality, pattern of thought, primary of citizenship towards
internationalism and regionalism, as well as its implementation in actual society. The
principles and regulations of Pancasila and citizenship are reflected in a critical way so that it
can answer the recent problems of society.

RELIGION
Students will study the five major modern religions (Judaism, Christianity, Islam, Hinduism,
and Buddhism) plus regional variants in terms of their characteristic beliefs and rituals.
Particular attention will be paid to the origin and evolution of each religion, including their
historical and cultural impact on society. Significant historical religious leaders lives and
accomplishments will be profiled. Regular classroom speaking and writing assignments will
be made throughout the course.

INDONESIAN LANGUAGE
This course provides Indonesian students with the language skills in order to develop their
Indonesian communicative competence in a formal context such as writing papers and thesis,
as well as speaking in a seminar, symposium or conference, through practice and careful
analysis of its vocabulary choice, grammar use, logical paragraph and essay writing with
correct spelling. It covers topics such as structure of Indonesian language, diction effective
sentences, business letters, reports and proposals. This course is intended to help Indonesian
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and foreign students develop their communicative knowledge, competences and skills, so they
are able to communicate in their daily activities with the local community.

b. University Core ( English )

ENGLISH 1
This course aims to explore and expand the students proficiency to express and convey their
message and intentions in both intelligible and comprehensible spoken English. In this course
the students are also introduced and exposed to varieties of social interactions, situations and
contexts for them to communicate effectively. In a class where International students are
present, the course will provide the opportunity for the students to be exposed to World
English and, thus, become aware of identity considerations and cultural sensitivity.

ENGLISH 2
This course aims to explore and enrich the students proficiency to express and convey their
ideas and intentions in comprehensible written English. In this course the students are also
introduced and exposed to varieties of texts and contexts for them to evaluate and to
communicate effectively in written mode. In a class where International students are present,
the course will provide the opportunity for the students to be exposed to World Englishes and,
thus, become aware of identity considerations and cultural sensitivity
Prerequisite: English I

ENGLISH 3
This course aims to explore the students ability in the professional settings. In this course,
the students are also practicing the use of English in the key areas of business communication
which include planning, analyzing, writing and negotiate the meaning of business texts and
contexts.
Prerequisite: English I and II

ENGLISH 4
This course aims to explore the students competencies in planning, researching, organizing,
drafting and producing Academic papers. In this course, the students are also learning how to
cite and reference in Academic Writing to avoid plagiarism.
Prerequisite: English I, II, and III

c. University Core

ENTERPRENEURSHIP
This course covers the principles and practices of entrepreneurship in the business world.
Theories on principles of entrepreneurship such as definition, tips on the key to success,
challenges, creative thinking will be covered. Developing a business plan will be an essential
part of the course. The entrepreneurial profile will also be discussed. Cases on successful
entrepreneurs are highlighted to provide example on how they were able implement strategies
and efforts in achieving success.

LEADERSHIP
This course is designed as an overview to leadership development. It emphasizes self
assessment and development of personal skills and style, understanding and critical evaluation
of prominent leadership theories, and exploration of current leadership issues. Through
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lectures, demonstrations, case analysis, and small group discussion and exercise, students will
explore the application of leadership concepts and practices across organizations and
disciplines to build the character building.

CULTURAL DIVERSITY

This course will pay attention on the idea of culture as represented in customs, heritage and
genres that manifest in the economic, sosial and political life in different communities and will
encourage the students to pay attention on the strength of soft-power in the relations among
people from different identities.

LOGIC AND CRITICAL THINKING

This course covers the understanding of Logic and Critical Thinking, benefits of learning logic
and critical thinking, mastery of the basic terms, definition and that of concept and abstraction
in exercises, application of both deductive and inductive logic, categorical syllogism,
analogical argument, argument in ordinary life, application of fallacies into the analysis of
newspapers and electronic news.

INTERNSHIP

Students will learn hands-on work experience for a company or several companies or
international corporations/ institutions. Student eligibility to this program is guided by
university policies.

THESIS
The project will encourage students to conduct an independent research, under an intensive
consultation with the university supervisor. Students will have to meet all the thesis criteria set
by the university and the faculty

COMMUNICATION SKILL
This course is an introduction to the basic concepts of communication science to the students
by studying such as: elements and process of communication, some models of communication
functions and some roles in groups and teams, social, cultures, organizations in every day life
and scientific inquiry. It will cover the communication process as well as non verbal
communication

PRINCIPLES OF MANAGEMENT
The objectives of this course is to provide students with an understanding of organizational
theory, behavior and interpersonal communication , concepts of power , authority and
influence, the role of philosophy and values in organization
FACULTY CORE

BUSINESS MATH AND STATISTIC


Designed to provide students in the college of business administration a practical knowledge
on mathematics of finance. Generally, the course will revolve around the theory and
applications of interest, simple discount, amortization, and sinking fund.

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The course discusses the nature and role of statistics in business and economics. It will cover
both descriptive and inferential statistics and how these tools are used to make decisions that
affect business operations. Among the topics included are frequency distribution, measures of
central tendency, standard deviation, hypothesis testing, ANOVA, and other.

ECONOMICS
Throughout the course, the basic theoretical concepts and tools of microeconomics and
macroeconomics are introduced and used to analyze contemporary business and economic
issues and problems, explored the growing international dimensions of economics and
business. The positive aspects of globalization and the benefits of expanding international
economic relations are also introduced. The following areas are studied The basic methods of
economic analysis, The market system model of supply and demand, The efficiency of the
market system, Problem areas for the market, Government policies to deal with market failure,
Competition, monopoly, and the organization of industry, The markets for economic
resources, The distribution of income.

PRINCIPLES OF ACCOUNTING 1
This subject is the basic concepts of related accounting topics. The subject is focused on the
meaning of the accounting basic concept, assumption, problems, standard, principles and
accounting practices, which toward to the preparation of the financial report in business entity
both manufacturing and services.

PRINCIPLES OF ACCOUNTING 2
The subject is the continuation of Principles Accounting 1. After having this subject, students
are expected to have understanding about accounting behaviors for permanent assets,
liabilities, and partnership, corporations, concepts and accounting principles.
Prerequisite: Principles of Accounting I

MANAGEMENT INFORMATION SYSTEM (MIS)


This course is designed to help students learn how to manage and use information
technologies to revitalize business processes, improve business decision making and
competitive advantage.

ACCOUNTANT PROFESSIONAL ETHICS


To be professional, an accountant does not just to be competent in accounting and related
matters but also must behave ethically. The course discussesprofessional ethics of auditor,
management accountant and tax accountant.
ORGANIZATIONAL BEHAVIOUR
The major objective of this course is to provide students with a better understanding of
behaviorial processes and thereby enable them to function more effectively in their
present or future roles as managers of human resources. Conceptual frameworks, case
discussions, and skill-oriented activities are applied to course topics which include:
motivation, learning and development, group dynamics, leadership, communication, power
and influence, change, diversity, organizational design, and culture.

INTRO TO BUSINESS
The course provides the essential information and skills required by professionals who have to
make decisions that are important to the direction and performance of an organization or
business. The first part of the course introduces the challenges of business management and
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teaches some of the essential skills needed to address these challenges and be successful at
managing. It also gives direction as to how to organize, prioritize and delegate tasks, including
utilizing some of the technological tools that computer technology offers to increase
managerial effectiveness and efficiency. The second part of the course covers the functions of
management i.e., planning, organizing, leading, staffing and controlling that are needed to
ensure that business is conducted in a manner that is progressive, profitable, effective and
efficient. It develops a practical approach to management by studying the strategies used in the
local business environment through assignments and case study.

PRODUCTION AND OPERATIONS MANAGEMENT


The course provides knowledge on the principles and concepts of operations management
which is not only focus on the manufacturing nut on the service management as well. The
subject matter incorporates concepts from general management, cost accounting, marketing,
industrial engineering, and statistics.
Prerequisite: Principles of Management

STRATEGIC MANAGEMENT
The purpose of this course is to study the nature, function and significance of business policy
and strategy; and the develop knowledge and skill related to the analysis, formulation and
implementation of business policy and strategy. Traditional and contemporary cases are used
to review concepts and principles that have been learned during the program, to correlate
elements of business and management, and to develop and improve understanding of their
interrelationship, interdependency and operational.
Prerequisite: Principles of Management

RESEARCH METHODOLOGY
This course introduces students to the fundamentals of doing research based on theoretical
principles and application of different methods to conduct research. This course aims to
prepare students in making the thesis and or conducting any research project.

STUDY CORE

INTERMEDIATE ACCOUNTING I
Emphasis on the application of Generally Accepted Accounting Principles (GAAP). This
course is a detailed study of theory, concepts, and methodologies underlying the preparation of
balance sheet, income statement, and statement of cash flows. Included is a brief review of:
the environment and theoretical structure of financial accounting; and the accounting cycle.
Current accounting literature and professional pronouncements of above topics are an integral
part of this course.
Prerequisite: Accounting Principles II

INTERMEDIATE ACCOUNTING II
A continuation of Intermediate Accounting 1, the course continues with in-depth discussion
on current liabilities, bonds and long-term notes, leases, accounting for income taxes,
pensions, and owners equity. Other topics include: accounting and calculating for earnings
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per share; accounting for changes and error corrections; statement of cash flows; and reporting
for price level changes.
Current accounting literature and professional pronouncements of above topics are an integral
part of this course.
Prerequisite: Intermediate Accounting I

ADVANCED ACCOUNTING I
This course works extensively with accounting relating to business expansions, such as
business combination, consolidated financial statements, and subsidiary reporting. Includes
accounting for special situations: partnerships; installment and consignment sales, joint
ventures; and home office-branch relationships. Attention is focused on the current AICPA
position relative to these special accounting situations.
Prerequisite: Intermediate Accounting II

ADVANCED ACCOUNTING II
A continuation of Advance Accounting 1, this course covers diverse topics such as:
accounting for foreign currency transactions; translation of foreign currency financial
statements; interim and segmental reporting; reporting to S.E.C.; corporate bankruptcy; estates
and trusts; and governmental and not-for-profit accounting.
Prerequisite: Advanced Accounting I

COST AND MANAGEMENT ACCOUNTING


This course explores more advanced areas of cost and managerial accounting. Topics
examined include the Cost Estimation, Financial and Cost-Volume-Profit Models, Cost
Management and Decision Making, Strategic Issues in making Long-Term Capital Investment
Decisions, Budgeting and Financial Planning, Standard Costing, Variance Analysis, Kaizen
Costing, Flexible Budgets, Overhead Cost Management, Activity-Based Budgeting,
Organizational Design, Responsibility Accounting, Evaluation of Divisional Performance, and
Transfer Pricing.

TAXATION 1
The subject is designed to give understanding and knowledge to the students of how the tax is
being measured. It includes the definition, basic concepts, characteristics, fubction and types
of tax. After learning this topics the students are expected to be able to use the techniques of
tax collection and factors that can affect the tax calculation.
Prerequisite: Accounting Principles II

TAXATION 2
This course provides the student with a study of Indonesian tax laws as they affect and
influence decisions of corporations: covers both corporate income tax and business taxes.
Include the preparation of income tax returns for corporations, partnership, estates, and trusts.
Corporate formation and structure will be studied along with distribution, reorganization and
accumulation, consolidated tax returns, and international taxation. Tax research and planning
will be an integral part of this course.
Prerequisite: Taxation I

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FINANCIAL MANAGEMENT
Financial Management course describes the fundamental concepts on which financial
decisions are based, the language and arithmetic used to make these decisions, and the world
in which financial managers operate and how it influences financial decision making. The
orientation of the course is geared towards identifying problems and finding solutions to
financial problems confronting business enterprises.
Prerequisite: Principles of Management

FINANCIAL STATEMENT ANALYSIS


Financial Statement Analysis focuses on providing a framework for using financial statement
data in a variety of business analysis and valuation contexts. Students will integrate concepts
from marketing, finance, economics, business strategy, accounting and other business
disciplines in analyzing the companys historical financial performance, projecting future
performance and estimating the companys market value. The premise of this course is that
students learn financial statement analysis most effectively by performing the analysis on
actual companies.
Prerequisite: Auditing II

MANAGEMENT CONTROL SYSTEM


The course focuses on the principles and practices in designing and using management control
systems as a means for todays organization to achieve performance excellence and increase
shareholder value. Topics to be covered include planning, budgeting and analysis, activity-
based costing and management, strategic profitability and pricing, performance measurement,
process and productivity improvement, value-based management, people and leadership
development, technology and tools, and risk management.

ACCOUNTING INFORMATION SYSTEM


The course employs a conceptual framework to emphasize the professional and legal
responsibilities of accountants, auditors and management for the design, operation and control
of AIS applications. The course deals with models such as events and agents (REA) model;
and enterprise resource planning (ERP) systems. Special emphasis is given on internal
controls in the areas of EDI and ERP systems.
Prerequisite: cost and management accounting , Intermediate Accounting II

AUDITING I
This course deals with: standards and procedures applied by auditors; ethics and
responsibilities of auditors; development of audit programs; accumulation of audit evidence;
and study of internal control, sampling, and reporting.
Prerequisite: Intermediate Accounting II

AUDITING II
A continuation of Auditing 1, this course is designed to enhance the students audit planning
and work papers skill through solving audit practice sets covering all the financial statement
accounts. Students learn how to use statistical methods to form audit judgments and how to

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use audit software. This course will also discuss topics on government governance and the
conduct of special audit engagements.
Prerequisite: Auditing I

ACCOUNTING THEORY
The subject mainly functions to discuss thought bases becoming the bases of financial
accounting practices. After learning this subject, student are expected to have knowledge of
assets concepts, liabilities and capital, concepts of income statement, concepts of cash flow
statement, inflation accounting, and accounting theory development.
Prerequisite: Advanced Accounting II

PUBLIC SECTOR ACCOUNTING


The subject discusses the accounting problems for institutions, departments, and government
projects. After learning this subject, students are expected to have knowledge of concepts of
budget and financial applied in public companies, like foundation, hospital, university, and
government organizations. The materials contain the materials contain the concept of
controlling, accounting theory in public sector, budgeting techniques , accounting techniques
for fund, and financial statement preparation and presentation
Prerequisite: Accounting Principles II

CONCENTRATION COURSE ( AUDITING )

OPERATIONAL AUDITING
Internal auditors are expected to determine the reliability of financial and operational
reporting; assess the economy, efficiency and effectiveness of operations; and verify that the
organization's assets are being properly used and safeguarded.
In todays business environment, an ever-demanding board counts on IA to verify that internal
controls are operating as intended and to determine if processes are efficient and support
organizational objectives. All of these expectations point to the need for internal auditors to
perform high-quality operational reviews.

RISK BASED AUDITING


Learn how recent Audit Standards impact risk assessment and audit procedures, Identify audit
risks and design techniques that deliver effective results and efficiency. Discover best
practices to implement in an Enterprise Risk Management program and continuous audit
monitoring.

COMPUTER BASED AUDITING


Audit course should expand upon the principles studied in the introductory and advanced
auditing courses (sometimes studied concurrently with these courses). The course should
emphasize understanding and managing the risks associated with computer-based information
systems, providing control over these systems, and how to perform audits in computer-based
environments using audit tools such as computer-assisted auditing techniques

AUDITING SEMINAR

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Accounting Study Program 18
Taking this course, the student must learn some current topics regarding auditing, delivering
presentations and comments on the question from the other participants. Classes will be set up
in the discussion forum.

PSYCHOLOGY OF AUDIT
The role of psychological factors in the practice of auditing for an auditor is: personal mastery
of the skills to clarify and understand the vision of the person, and have patience in achieving
Skills make assumptions, generalizations, an image or impression in depth in understanding
life and determining the attitude that should be taken. Skills in creating a shared vision that all
efforts towards that goal is achieved. An auditor can create an atmosphere of comfort and
safety so psychologically auditees did not feel threatened in giving all things or information
that will be required in the implementation of the audit process. Audit facilitates students with
a framework to analyze contemporary issues in auditing. Students are expected to build up
expertise in understanding audit issues through reading and discussing the latest academic and
professional literature as well as analyze audit cases.

CONCENTRATION COURSE ( MANAGERIAL ACCOUNTING )

INVESTMENT ANALYSIS
The coursediscuss investment analysis of individual security and within portfolio context. The
valuation method as part of the course may also be used to determine the fair value of security
for financial reporting purpose.

RISK MANAGEMENT
Some scandals in the financial world in recent years make financial institutions are more
concern with the risk management. The course discusses market risk, credit risk for financial
institutions.

STRATEGIC COST MANAGEMENT


This course extends the perspective of cost management/analysis from a primary focus on
tactical short-run/micro concerns to an emphasis on strategic long-run/macro issues. The
linkage between cost management/analysis and strategy is facilitated by utilizing three
powerful strategic management tools: value chain analysis, strategic positioning analysis, and
cost driver analysis. Supported by these as well as by other financial and non-financial tools,
cost management/analysis evolves into Strategic Cost Management (SCM). SCM exists to
support decision-makers as they develop, communicate, implement, evaluate and modify
organizational strategy.

MANAGEMENT ACCOUNTING SEMINAR


In this course, students will discuss about special topics that occurs in management accounting
field. Because of the competitive environment, companies learn to run their business in an
efficient and effective way. The using of Quality Cost Information for Decision Making,
Managing the Environmental Cost, the Using of Activity-Based Management for decision
making, the Using Balanced Scorecard as a strategic performance measurement system are
examples of topics that will be discussed. In learning this subject, students will enlarge their
perspective in how to manage a company in the turbulent business world.

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Accounting Study Program 19
STRATEGIC BUDGETING AND PERFORMANCE MEASUREMENT SYSTEM
This course will learn a lot about budgeting. Usually, in the traditional costing system,
companies plan their activities and make a budget for its activities. But the budget is just a
number that doesnt relate to the strategic objective of a company, so that many companies
may fail in achieving its strategic objective. In this course, students learn to understand the
essential relationship between budgeting and performance measurement system that linked
with companies objectives. The strategic link between budgeting and the performance
measurement system will give higher contribution to achieve companys strategic objectives.

CONCENTRATION COURSE ( TAXATION )

INCOME TAXES
This course deals with Indonesia Tax Law and its implementation. Students will learn the
concept of Income Tax includes subject and object of Income Tax. Students will practice on
how to calculate and report Company Income Tax, Employee Income Tax, and Personal
Income Tax.
Prerequisite: Introduction to Law, Accounting Principle

OTHER TAXES
This course comprises of various of National and Regional Tax Regulation and practice for
the implementation. The topics range from Value Added Tax and Sales Tax on Luxurious
Goods; Property Tax, Stamp Duty, and selected types of Regional Taxes.
Prerequisite: Introduction to Law, Accounting Principle

INTERNATIONAL TAXATION
The subject discusses selected topics on the International Taxation, starts from basic concepts
to some trending topics on the International Taxation, such as Tax on the Import and Export
Activities, International Transfer Pricing, and Tax Treaty
Prerequisite: Income Tax, Other Taxes

TAX AUDITING
The subject discusses function and practice of Tax Auditing conducted by the Government
Authority on the Tax. Discussion range from the law background of the tax auditing, tax
auditing policy and procedures, and reporting of the tax audit result. As comparison, students
will also will be provided an overview of the practice of tax auditing in various countries.
Prerequisite: Income Tax, Other Taxes, Auditing II

TAX MANAGEMENT
The subject discusses will learn on how the companies implements various management
techniques to have an optimum amount of the tax payable. Students will understand to
differentiate between two ways of tax avoidance: illegal or within the corridor of the law.
Selected topics to be discussed includes choice of depreciation method, option purchase or
lease of fixed assets.
Prerequisite: Income Taxes, Intermediate Accounting,

15. REQUIREMENTS FOR:

Student Handbook 2012


Accounting Study Program 20
a) Internship
To be eligible for the internship program :

a. TOEIC ( Test of English for International Communication ) score of 700


b. Student must not have:
Three failed subjects
Two failed subjects and incomplete
Two incomplete and one failed in the semester preceding the start of their
internship

b) Final Project Enrollment:

The procedure of the proposal skripsis submission is as follows:


a. Finish the subject requirements before skripsi with the minimum GPA 2.50
and submit the proposed topics to the Head of Study Program.
b. The students have passed the Research Methodology Subject.
c. Submit the proposed topics of skripsi to the Head of Study Program (see the
sample topics of skripsi)
d. Head of Study Program will assign the topics to Skripsi Advisor according to
the Advisors capability
e. Skripsis advisory process will be started since the students revised the topics
proposed until the end of the skripsis writing.

c) Final Project Defense

Submission of softcover skripsi:


a. Submit 4 softcover
b. Thesis consultation & Advising sheet
c. Clearance form ( Finance, Academic, Library )

FACULTY : ECONOMY
STUDY : ACCOUNTING
PROGRAM
Student Handbook 2012
Accounting Study Program 21
NAME : MISBAHUL MUNIR
NIDN : 0307045402
ACADEMIC : LEKTOR KEPALA
POSITION - ( Acting Dean of Faculty Economics )
BACKGROUND : S1: DiplomaIVAkuntansi, STAN
EDUCATION
: S2: Business of Administration, University of Harford

FIELD OF Auditing
INTEREST/
ACTIVITIES
CONTACT : R. 326
mr_m4322@yahoo.com

FACULTY : ECONOMY
STUDY : ACCOUNTING
PROGRAM
NAME : SUMARNO ZAIN
NIDN : 0021114402
ACADEMIC : LEKTOR KEPALA
POSITION - ( Head of Accounting Study Program )
BACKGROUND : S1: Universitas Padjajaran, Bandung
EDUCATION
: S2: Universitas Padjajaran, Bandung
S2: Universitas Katolik Leuven,Belgia
: S3: Universitas Gent, Belgia

FIELD OF : - Principles Of Accounting 1 & 2


INTEREST/ - Accountant Professional Ethics
ACTIVITIES - International Accounting
CONTACT R.326
Sumarno_zain@hotmail.com
FACULTY : ECONOMY
STUDY : ACCOUNTING
PROGRAM
NAME : Kerry Soetjipto
NIDN : 0326053301
ACADEMIC : Guru Besar
POSITION - Lecturer
BACKGROUND : S1: Sekolah Tinggi Ilmu Keuangan, Jakarta
Student Handbook 2012
Accounting Study Program 22
EDUCATION
: S2: Universitas Gadjah Mada,Yogyakarta

S3: Universitas Padjadjaran, Bandung


CONTACT : R.326

FACULTY : ECONOMY
STUDY : ACCOUNTING
PROGRAM
NAME : Matias Zakaria
NIDN : 0310114802
ACADEMIC : LEKTOR KEPALA
POSITION - Lecturer
BACKGROUND : S1: Universitas Tarumanagara, Jakarta
EDUCATION
: S2: Universitas Gadjah Mada,Yogyakarta

FIELD OF : - Public Sector Accounting


INTEREST/
ACTIVITIES
FACULTY : ECONOMY
STUDY : ACCOUNTING
PROGRAM
NAME : Monika Kussetya Ciptani
NIDN : 0307037602
ACADEMIC : ASSISTEN AHLI
POSITION - Lecturer
BACKGROUND : S1: Universitas Diponegoro, Semarang
EDUCATION
: S2: Universitas Indonesia, Jakarta

FIELD OF : - Intermediate Accounting


INTEREST/
- Principles Accounting 1 & 2
ACTIVITIES
- Managerial Accounting
CONTACT R.326

Monikakc2004@yahoo.com

Student Handbook 2012


Accounting Study Program 23